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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Ekonomi Manajemen Sistem Informasi Journal of Trends Economics and Accounting Research Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Gita Desyana
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Economics, Econometrics & Finance Education

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Korelasi Korelasi Karakteristik Perusahaan Terhadap Financial Distress Perusahaan Sektor Properti dan Real Estate Mutia Rachmawati; Elok Heniwati; Gita Desyana
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1511

Abstract

This research aims to understand the factors that influence the level of financial distress in property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The population in this study was 87 property and real estate companies listed on the IDX. From this population, researchers selected 36 companies as samples using purposive sampling techniques. The observation period in this study was five years, so the total observation data used was 118. Data analysis in this study used multiple linear regression with the help of SPSS 26 software. The results of the study showed that liquidity had a positive and significant influence on the level of financial distress with a value t-count of 6.077 > 1.98099 t-table for property and real estate sector companies listed on the IDX for the 2018-2022 period. This means that the higher the level of company liquidity, the higher the level of financial distress experienced by the company. On the other hand, profitability and company size did not show a negative and significant influence on the level of financial distress in property and real estate sector companies listed on the IDX during the observation period.
The Impact of QRIS Payment Usage on Business Income Growth in MSMEs Angelicia; Syarbini Ikhsan; Umiaty Hamzani; Gita Desyana; Djunita Permata Indah
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2178

Abstract

This study aims to examine the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) in increasing business income, especially for Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) approach. The method used in this study is a descriptive quantitative approach, which aims to provide an overview of the QR Code implementation. The population in this study involved MSME owners, with a sample taken from 100 respondents through non-probability sampling techniques. Data collection was done through questionnaires. Data analysis includes testing research instruments to assess data quality (validity and reliability), classical assumption test (normality), as well as multiple linear regression analysis and hypothesis testing (t test and F test). The results show that QRIS implementation and user satisfaction have a significant influence on increasing MSME income, which supports TAM theory regarding the importance of perceived usefulness and perceived ease of use in technology acceptance. However, other variables, such as QRIS usage literacy, convenience of use, and QRIS service price, did not show a significant influence on MSME income. Simultaneously, these factors still have an effect on MSME income, although with different variations in influence.
Pengaruh Likuiditas dan Profitabilitas Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Natalia, Dean; Syarbini Ikhsan; Gita Desyana
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.5468

Abstract

Tujuan peneliti melakukan penelitian untuk menganalisis pengaruh likuiditas dan profitabilitas terhadap financial distress pada perusahaan sektor manufaktur yang tercatat di BEI periode 2021–2023. Likuiditas diuji dengan salah satu rasionya yaitu rasio lancar, sedangkan profitabilitas diuji dengan ROA. Financial distress diidentifikasi melalui metode X-Score (Zmijewski). Pendekatan yang digunakan yaitu kuantitatif dengan teknik purposive sampling, di mana data sekunder berupa laporan keuangan tahunan perusahaan yang diolah dan dianalisis menggunakan regresi linier berganda. Hasil yang ditunjukkan baik rasio lancar maupun ROA berpengaruh negatif terhadap financial distress. Semakin tinggi tingkat likuiditas dan profitabilitas, semakin rendah kemungkinan suatu perusahaan akan mengalami krisis keuangan. Uji asumsi klasik yang meliputi normalitas, multikolinearitas, heterokedastisitas, dan autokorelasi menunjukkan model regresi yang digunakan telah memenuhi syarat statistik. Temuan ini menegaskan pentingnya pengelolaan likuiditas dan profitabilitas secara optimal untuk meminimalisir risiko financial distress pada perusahaan manufaktur. Peneliti mengharapkan penelitian ini dapat memberikan kontribusi bagi manajemen perusahaan, investor, serta penelitian selanjutnya dalam memahami faktor-faktor yang memengaruhi kesehatan keuangan pada perusahaan manufaktur di Indonesia.
Pengaruh Peringkat Risiko ESG dan Kinerja Keberlanjutan Terhadap Nilai Perusahaan Putri Putri; Gita Desyana; Haryono Haryono
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6381

Abstract

This study examines the effect of ESG risk rating and sustainability performance on firm value in constituents that are members of the IDX ESG Leaders Index (IDXESGL) during the 2021-2023 period. A quantitative approach with purposive sampling is applied to 14 companies, resulting in 42 data observations. ESG risk ratings were measured using Sustainalytics scores, which assess a company's exposure to industry-specific material ESG risks and how well these risks are managed. Sustainability performance was assessed based on the 2021 GRI Standard disclosure index, and firm value was analyzed using Tobin's Q ratio. The multiple linear regression results show that ESG risk rating has a significant positive effect on firm value (t=3.178, p=0.003), while sustainability performance has a significant negative effect (t=-3.296, p=0.002). Collectively, the ESG risk rating and sustainability performance variables explain 47.3% (Adjusted R²=0.473) of the variation in firm value. This finding indicates that investors are more appreciative of ESG risk management, but have not fully responded positively to the implementation costs of short-term sustainability performance. This study contributes to the sustainable investment literature in Indonesia as well as strategic recommendations for companies to balance ESG practices with the dynamics of domestic capital market preferences.
Co-Authors Angelicia Djunita Permata Indah Elok Heniwati Haryono Haryono Mutia Rachmawati Natalia, Dean Putri Putri Syarbini Ikhsan Umiaty Hamzani